In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained
Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025
reassessment order but the AO had reduced the claim of deduction u/s 80HH and 80I of the Act. The Hon’ble Delhi High Court in this case held that it was not permissible. The Hon’ble Court however held that had the AO proceeded to make disallowance in respect 23 of the items of club fees, gifts and present